Melokalisasikan Urus Tadbir Pengagihan Zakat: Peranan Institusi Masjid di Malaysia (Localizing Governance of Zakat Management: The Role of Mosque in Malaysia)

Abstract

Kajian ini bertujuan mengkaji kemungkinan melokalisasikan urus tadbir pengagihan zakat sebagai penyelesaian alternatif kepada masalah pengagihan zakat di Malaysia dan seterusnya meneliti peranan institusi masjid untuk melaksanakannya. Kaedah lokalisasi melibatkan proses desentralisasi kuasa memungut dan mengagih zakat dan menyerahkan tugas memungut zakat kepada amil dan kakitangan institusi zakat di sesuatu mukim untuk diagihkan kepada asnaf di mukim tersebut. Namun begitu kejayaan perlaksanaan konsep lokalisasi perlu ditinjau dari sudut peranan institusi masjid sebagai institusi Islam yang paling hampir dengan masyarakat Islam setempat. Beberapa pembolehubah diuji menganalisis persepsi amil dan penerima zakat terhadap institusi masjid, terutamanya dalam memartabatkan peranan institusi masjid dari sudut pengurusan zakat. Hasil kajian menunjukkan bahawa terdapat hubungan signifikan antara peranan masjid dengan cadangan lokalisasi pengagihan zakat, dan pengaruh peranan masjid terhadap cadangan lokalisasi adalah sangat ketara dan signifikan. Beberapa implikasi dasar dan cadangan turut dibincangkan dalam kajian ini.

This study attempts to examine the possibility of localizing the governance zakat as an alternative solution to overcome the problem of zakat distribution in Malaysia, and to further examine the role of mosque in making this a success. Localization involves the decentralization of the process of collecting and distributing zakat, so that collection can be done by the amil and then distributed to zakat recipient in the specific area or territory. However the successful implementation of this concept needs to be associated to the role of the mosque as an important Islamic institution which has a very close relationship to the local Muslim community. Several variables were tested and the results showed a significant relationship between the roles of the mosque and the proposed concept of localization. The study also showed that the role of the mosque is statistically significant in influencing the perception of localization. Some policy implications and recommendations are discussed in this study.